Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE83. PUBLIC UTILITIES |
PART712. COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS |
SUBPARTD. COST APPORTIONMENT METHODOLOGY |
§712.315. General Allocator
Latest version.
-
a) This Part prescribes the use of a general allocator to apportion those costs pools for which no direct or indirect measures of cost causation are available.
b) Selected cost pools in the following accounts are apportioned using the general allocator:
Account 1438 Deferred Maintenance and Retirements
Account 2110 Land and Support Assets
Account 2690 Intangibles
Account 6510 Other Property, Plant and Equipment Expenses
Account 6720 General and Administration
Account 7300 Nonoperating Income and Expense
(Source: Amended at 27 Ill. Reg. 12489, effective August 1, 2003)